Product Cost by Period and Product Cost Collector
The application component Product Cost by Period enables periodic analysis of costs at the product level.
In contrast to Product Cost by Order in which you analyze costs by lot, in Product Cost by Period you analyze costs by period. This means that you collect the costs on a cost object over an extended period of time, and analyze the debits and credits in each period.
You can use the following cost objects in Product Cost by Period:
Product cost collectors enable you to collect costs at the product level independently of the production type. Regardless of whether the production environment is order-related production, process manufacturing, or repetitive manufacturing, you collect the production costs for the product on a product cost collector and analyze the costs in each period.
Cost object hierarchies with their cost object nodes and assigned objects (such as materials)manufacturing orders, read the information under Product Cost by Order.work-in-process inventory and the finished goods inventoryMake-to-stock production
You can use cost object hierarchies in addition to product cost collectors. Costs that cannot be assigned directly to particular orders (usually product cost collectors) can be collected at higher levels by means of a cost object hierarchy. In this case, the costs are collected on cost object nodes in the cost object hierarchy. You can structure cost object hierarchies in different ways, for example according to product group or area of responsibility. This enables you to collect costs according to how closely the costs are related to the product. All orders assigned to a cost object hierarchy must be settled in each period.
You can also periodically analyze and settle costs for manufacturing orders. However, it is recommended that you settle manufacturing orders by lot rather than by period. If you want to settle costs by period, you should use a product cost collector. If you want to collect and analyze costs directly on
You can use the Product Cost by Period component for the following purposes:
Create a preliminary cost estimate for product cost collectors
Calculate and analyze target costs and actual costs for product cost collectors and cost object hierarchies
Calculate or update the
Calculate and analyze variances for each period
Transfer data to Financial Accounting (FI)
Transfer data to Profitability Analysis (CO-PA)
Transfer data to Profit Center Accounting (EC-PCA)
Transfer data to Actual Costing/Material Ledger (CO-PC-ACT)
You can use the Product Cost by Period component in the following production environments:
Mass production based on sales orders if you are using a valuated sales order stock and the production environment is repetitive manufacturing
Implementation Considerations
You normally use the Product Cost by Period component in the following situations:
Repetitive manufacturing environments
In repetitive manufacturing environments, you always collect and analyze your costs on product cost collectors.
Make-to-order or process manufacturing when you are not interested in managing your costs at the order level In this case, instead of using the manufacturing orders as the basis for Cost Object Controlling, you create a product cost collector.
When you have costs that you cannot (or do not want to) assign to particular orders
You then assign these costs to the cost object nodes in a cost object hierarchy.
Integration
For general information on Cost Object Controlling, refer to the section
You can use both the Product Cost by Period component and the Product Cost by Order component in conjunction with the
When production orders or process orders are assigned to a cost object hierarchy, you use the
You can see the costs in the Product Cost Controlling Information System (see also:
Cost Object Controlling.Product Cost by Sales Order component. Product Cost by Order component in conjunction with the Product Cost by Period component.Information System for Product Cost by Period).
Features
You analyze the costs of product cost collectors in the Product Cost by Period component. Product cost collectors enable realization of lean cost management scenarios that are not integrated with the logistics components.
The use of product cost collectors does not prevent you from performing logistical functions on the manufacturing order or production version (such as goods issues, confirmations, and goods receipts). The costs incurred from the logistical transactions are updated directly on the product cost collector.
You enter reporting point backflushes in repetitive manufacturing. The product cost collector is charged with actual costs.
You create a goods receipt in repetitive manufacturing. The product cost collector is credited.
If you are in a sales-order-related production environment and are using a valuated sales order stock in repetitive manufacturing, you can collect the costs for individual requirements materials on product cost collectors. (See also:
You can use cost object hierarchies in addition to collecting costs at the level of product cost collectors. You can distribute the costs assigned to the cost object nodes to the orders on the basis of keys. You can then calculate and analyze the variances on the orders. It is also possible to calculate the variances on the cost object nodes instead of distributing the costs.
In the Product Cost by Period component you always calculate the work in process at target costs. All orders used in the Product Cost by Period component have the settlement type PER (periodic).
You can do the following at the end of the period:
Allocate process costs to product cost collectors and to the cost object hierarchy.
Revaluate activities and business processes at actual prices
Allocate overhead
Distribute the actual costs if you are using a cost object hierarchy
Calculate work in process for the product cost collector
Calculate variances for the cost object hierarchy or for the product cost collector
Transfer data to other application components such as FI, EC-PCA, CO-PA, and CO-PC-ACT
Product Cost Collectors in Sales-Order-Related Production)
Constraints
Period-based cost analysis at the level of manufacturing orders is not recommended. At the level of manufacturing orders, you should analyze lot-based costs in the Product Cost by Order component.
In sales-order-related production, product cost collectors are possible if you are using a valuated sales order stock and the production environment is repetitive manufacturing. If you are manufacturing on the basis of production orders and process orders in sales-order-related production, you cannot use product cost collectors as cost objects.
You cannot use the Product Cost by Period component together with the Product Cost by Sales Order component in sales-order-related production environments when you are using a
nonvaluated sales order stock. The reason for this is that all orders in which the sales order item is the settlement receiver have the settlement type FUL (full settlement).
Product Cost Collector
Definition
Cost object in Product Cost by Period that collects the periodic actual costs incurred in the production of a material. When you use a product cost collector, the product is the main cost object.
Use
Product cost collectors are independent of the production type. This means that you can collect actual costs on product cost collectors in the following production environments:
In order-related production (that is, when you are using production orders) when you want to analyze the costs by period rather than by lot
In process manufacturing (that is, when you are using process orders) when you want to analyze the costs by period rather than by lot
Repetitive manufacturing
In repetitive manufacturing you always use product cost collectors as cost objects.
Product cost collectors are available from Release 4.5A onwards. In earlier releases, the costs of repetitive manufacturing materials were collected on production cost collectors. From Release 4.5A onwards, production cost collectors are converted into product cost collectors. For information on the conversion process, see
Order splits for production orders
When you split production orders, the costs for the parent order and child order are allocated to the same product cost collector.
See also:
KanbanMass production based on sales orders if you are using a valuated sales order stock and manufacture the individual requirements material in repetitive manufacturing (see also: Product Cost Collectors in Sales-Order-Related Production).production process.Preliminary Cost Estimates for Product Cost Collectors).template allocation
Constraints
Product cost collectors cannot be used for the following objects and production environments:
Sales-order-related production with a valuated sales order stock, except in repetitive manufacturing environments
Engineer-to-order environments
Manufacturing orders that are part of a
Joint production
Structure
You can create a product cost collector for a material, plant, and production process.
The production process is defined in accordance with a controlling level.
When you create a product cost collector, you specify which controlling level you want to assign to a material. The controlling level for the plant material can only be changed under certain conditions. See also:
The controlling level contains characteristics (such as BOM/routing or production version) that are used to determine the quantity structure.
You always create the product cost collector for the production process. The following controlling levels for the production process are allowed in the standard system:
Production: Production Version
If the material has production versions, you should always use the controlling level Production: Production Version. In repetitive manufacturing, use only this controlling level.
Production: BOM/Routing
Production: Production Plant/Planning Plant
Read the section
For detailed information on controlling levels, refer to the documentation
Product Cost Collector Material / Production Plant / Planning Plant: Constraints.Controlling Level.
Integration
Integration with the Production Process
To access the product cost collector, you do not need to enter the number of the production process even though the production process appears on the screen. Instead, enter the material and the plant and then select the F4 help for the production process. In the subsequent dialog box, you can then enter the selection criteria in accordance with the characteristics of the production process (such as the production version). The system then finds the production process using the selection values entered (such as material, plant, production version).
Integration with Manufacturing Orders
If you have specified in the order type of your manufacturing orders that the costs should be collected on a product cost collector rather than on the manufacturing order, the system creates a link to the product cost collector when you create a manufacturing order for the corresponding combination of characteristics (such as material / plant / production version). The manufacturing order receives the status PCC (product cost collector). This status prevents costs from being allocated to the manufacturing order. The production process number is shown in the manufacturing order. You can edit the following fields in the product cost collector:
Costing variant actual
Variance key
Results analysis key
Profit center
Business area
Costing sheet (actual)
Overhead key
In the manufacturing order, these fields are not ready for input. When the manufacturing order is created, they are transferred from the associated product cost collector. If these fields in the product cost collector are changed, the changes are not transferred into existing manufacturing orders. The entries in the product cost collector are used for daily postings and for period-end closing.
The valuation variant specified in the Costing variant actual of the product cost collector is used to valuate the data confirmed for the manufacturing order.
The Costing variant planned in the manufacturing order is not transferred from the product cost collector but is defaulted from the order type of the manufacturing order. This costing variant results in a temporary preliminary cost estimate for the manufacturing order. This preliminary cost estimate cannot be saved.
No settlement rule is generated for a manufacturing order that is linked to a product cost collector.
Manufacturing orders are automatically linked to product cost collectors of the production process whose characteristic values match the manufacturing order. The product cost collector cannot have a deletion flag.
You can view the product cost collector from within the manufacturing order.
The link between the manufacturing order and the production process of the product cost collector can only be changed as long as no functions that result in costs have been performed for the manufacturing order. If no such functions have been performed, then if you change the production version or the BOM and routing, for example, the manufacturing order can be assigned to a different product cost collector. If costs have already been incurred, the original assignment is retained even if you change the production version or the BOM and routing.
If no product cost collector to which the manufacturing order can be linked has been created, the system issues a message informing you of this fact when you create the manufacturing order. In this case the system uses the manufacturing order itself as the cost object. If no actual costs have been collected on the manufacturing order, it is still possible to switch to a product cost collector as the cost object rather than the manufacturing order, as specified in Customizing. To do this, you create the product cost collector in the menu of Product Cost by Period. To link the manufacturing order to the product cost collector, read the master data into the production order.
If you want to assign manufacturing orders to a product cost collector, note that before this assignment is made, the manufacturing orders may have different default values for the functional area than does the product cost collector. This is because product cost collectors take the functional area from the order type for product cost collectors, but manufacturing orders take the functional area from the order type for manufacturing orders.
When you assign a manufacturing order to a product cost collector, the system transfers the functional area of the product cost collector into the master data of the manufacturing order. In this case, it is no longer possible to change the functional area in the master data of the manufacturing order.
For information on linking manufacturing orders to product cost collectors and changing the assignment, refer to the section
Functional area (when manufacturing orders are assigned to a product cost collector)Linking Manufacturing Orders to Product Cost Collectors.
Integration with Cost Object Hierarchies
You can assign product cost collectors to cost object hierarchies.
Integration with Logistics
If you perform business transactions for manufacturing orders or production versions in logistics, the product cost collector linked to the logistical order is debited or credited accordingly. For example, if a confirmation is entered for an operation, costs and input quantities are updated on the product cost collector as a debit. If the logistical order delivers to inventory, the product cost collector is credited. The delivery quantity is updated on the product cost collector.
Editing the Controlling LevelManufacturing orders that settle to a sales order item if you are using a nonvaluated sales order stock in sales-order-related production collective order
You can also use one product cost collector on which the costs for a material are collected that is manufactured both for the sales order and for the make-to-stock inventory. A requirement is that the Repetitive manufacturing indicator in the material master record is selected.
You create a product cost collector for the material, plant, and
You do not need to manually create the production process for the product cost collector. The system generates the production process automatically when you create the product cost collector.
If you use product cost collectors, there are relatively fewer cost objects than in Product Cost by Order. This improves performance both in period-end closing and in the information system.
You can precost product cost collectors (see also:
Actual costs can be collected on the product cost collector in the following ways:
Through logistical transactions (such as goods issues or confirmations) for manufacturing orders (production orders or process orders) and run schedule headers For example, goods issues for a production order or reporting point backflushes in repetitive manufacturing debit the product cost collector with actual costs. Goods receipts credit the product cost collector.
Directly, for example through G/L account postings in Financial Accounting (FI)
In the screen Display Product Cost Collector, you can access reports by choosing Display Costs. You can also view the actual costs for the product cost collector in the Information System at any time.
During the period-end closing process, you can:
Charge the product cost collector by means of
Revaluate the activities at actual prices
Calculate overhead for the product cost collector
Calculate the value of your unfinished products (work in process) for the period
Calculate the variances of the period
Settle the work in process and variances to other application components
Note the following in the period-end closing process for product cost collectors:
If you don’t enter a production process in the individual processing mode of the period-end closing transaction but only enter the data for the material and plant, this period-end closing transaction will be performed for all production processes for that material.
You always create product cost collectors manually.
Converting Production Cost Collectors into Product Cost Collectors.Order Splits in Cost Object Controlling
Product Cost Collector
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